M.K.Kar Gupta, Technical Member - (1.) IN this application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, the applicant has prayed for a declaration that the orders dated August 7, 1984 passed by the Commercial Tax Officer, Central Section, the order dated July 11, 1986 passed by the Assistant Commissioner of Commercial Taxes, Central Section and the order dated September 30, 1997 passed by the West Bengal Commercial Taxes Appellate and Revisional Board, relating to the assessment of the applicant for the four quarters ending June 30, 1981 under Section 11(1) of the Bengal Finance (Sales Tax) Act, 1941 and the appeal and revision cases related to the said assessment order, are illegal and for an order restraining the respondent No. 4, Certificate Officer, 24 -Parganas, from taking steps for further realisation of the impugned demands levied upon the applicants by these orders,
(2.) THE case of the applicant is that it is a public limited company within the meaning of the Companies Act, 1956 and is a dealer registered under the Bengal Finance (Sales Tax) Act, 1941 as well as under the West Bengal Sales Tax Act, 1954. The assessment of the applicant for the period of four quarters ending June 30, 1981 was made by respondent No. 1, the Commercial Tax Officer, Central Section, raising a total additional demand for Rs. 3,00,587.17 which included levy of tax in respect of sales for which the requisite declaration forms could not be made available in spite of due diligence exercised by the applicant. A further sum of Rs. 2,31,858.06 representing sales effected from the applicant's canteen for catering to the needs of the applicant's employees was also brought to tax levied under the Act. An appeal under Section 20(1) under the 1941 Act was preferred before the Assistant Commissioner, Commercial Taxes, Central Section (respondent No. 2) who by an order passed on July 11, 1986 modified the said assessment order to certain extent without, however, giving the requisite relief as prayed for. A revision petition was filed before the West Bengal Commercial Taxes Appellate and Revisional Board (in short, "the Board") which was registered as Revision Case No. 547 of 1986 -87. The revisional authority also failed to extend due and proper justice to the applicant.
(3.) BEFORE the revisional authority the applicant had mainly urged that (i) declarations since received by the applicant for a total sum of Rs. 11,62,003.32 should be entertained under Rule 27A(9) of the Bengal Sales Tax Rules, 1941 and necessary benefit of concessional rate of tax should be extended to the applicant ; (ii) a penalty of Rs. 25,000 imposed under Section 11(1) of the 1941 Act should be deleted. The declaration forms covering the sum of Rs. 11,62,003.32 with supporting bill copies were produced before the Board. A duly sworn affidavit dated September 22, 1997 affirming that one employee of the applicant -company was all along specially entrusted with collecting sales tax declaration forms from purchasing dealers and reminding them by personal representation for such issuance of declaration forms to the applicant, was filed before the Board in proof of the applicant's diligence. These, however, were not unfortunately considered by the Board and no reference even to the said affidavit has been made in the revisional order passed by the Board which apparently was vague. In the course of hearing, it is submitted, bill copies in support of the declaration forms were also demanded at the revisional stage. They also were produced at the revisional stage but the same have not, it is submitted, been referred to in the revisional order.;